1996 (10) TMI 76

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....as introduced in the Lok Sabha on 27th February, 1982. It proposed, in Clause (49), the amendment of the First Schedule to the Central Excises Act in the manner specified in the Third Schedule thereto. Entry 15A was proposed to be amended. Clause 2 of the proposed amendment, with which we are concerned, read thus:  "(2) Articles of material described in sub-item (1), the following, namely :   Boards, sheeting, sheets films, whether lacquered or metalised or laminated or not; lay that tubings not containing any textile material. Fifty per cent ad valorem." 4.The plastic piece parts fell outside the scope of Entry 15A(2) as proposed to be amended, and within the scope of the residuary Entry 68. 5.The said Bill cont....

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....e appellants that by virtue of the said declaration, Entry 15A(2) had come into operation on the expiry of the day on which the said Bill was introduced, that is, on 28th February, 1982. The plastic piece parts fell outside the ambit of Entry 15A(2), as sought to be amended, with effect from 28th February, 1982, and were then liable to excise duty under Entry 68. Prior to 28th February, 1982, there was no excise duty payable on the plastic piece parts because of the exemption aforementioned. Consequent upon the proposed amendment, excise duty was payable thereon under Entry 68. There was, thus, an imposition of excise duty on the plastic piece parts and, by virtue of the said declaration, the amendment of Entry 15A(2) came into effect on 28....

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.... Bill a declaration that "any provision of the Bill relating to such imposition or increase shall have immediate effect under the Act". What is requisite is that by reason of the Bill the customs or excise statute is to be amended either to impose duty for the first time or, where it is already imposed, to increase it. By making the declaration under the said Act the imposition or increase becomes effective upon the introduction of the Bill. The said Act does not take account of Exemption Notifications for they apply only when goods are exigible to duty but, thereby, the payment of duty or a part thereof is exempted. 10.The plastic piece parts were, even under the unamended Entry 15A, exigible to excise duty but, by reason of the aforesa....